SECTIONS 20641-20646 - California Statutes

REVENUE AND TAXATION CODE

SECTION 20641-20646

20641. Forms filed pursuant to this part shall not be under oath
but shall contain, or be verified by, a written declaration that they
are made under the penalty of perjury. All forms filed pursuant to
Chapter 1 (commencing with Section 20501) shall require such
information as the Franchise Tax Board may from time to time
prescribe, and shall be filed with the Franchise Tax Board. The
Franchise Tax Board shall prepare blank forms for the claimant and
shall distribute them throughout the state and furnish them upon
application. All forms filed pursuant to Chapter 2 (commencing with
Section 20581), Chapter 3 (commencing with Section 20625), Chapter
3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with
Section 20640), shall require such information as the Controller may
from time to time prescribe, shall be filed with the Controller, and
the Controller shall prepare such blank forms for the claimant and
shall distribute them throughout the state and furnish them upon
application.

20641.5. If the Controller determines that good cause exists, a
reasonable extension for filing a claim under Chapter 2 (commencing
with Section 20581), Chapter 3 (commencing with Section 20625),
Chapter 3.3 (commencing with Section 20639), or Chapter 3.5
(commencing with Section 20640) may be granted. However, no extension
shall be granted beyond the fiscal year for which postponement is
claimed.

20642. Except as otherwise expressly provided by this part, the
Franchise Tax Board shall administer and enforce this part and the
provisions of Chapter 7 (commencing with Section 19501) of Part 10.2
shall apply to this part.

20643. If any claimant fails or refuses to furnish any information
requested in writing by the Franchise Tax Board, pursuant to this
part, Chapter 1 (commencing with Section 20501), or by the
Controller, pursuant to Chapter 2 (commencing with Section 20581),
Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing
with Section 20639), or Chapter 3.5 (commencing with Section 20640)
or files a fraudulent claim, the assistance or postponement
authorized by this part shall be disallowed.

20644. Any claim for assistance or postponement which is less than
that claimed on the form due to a mathematical error is not a
fraudulent claim. Postponement or assistance of any amount
erroneously claimed on the form is prohibited.

20644.5. No interest shall be allowed on any assistance or
postponement payment made to a claimant pursuant to this part.

20645. If the Franchise Tax Board determines that assistance has
been erroneously granted under this part, or if a claimant is
aggrieved by the denial in whole or in part for assistance, then the
provisions in Chapters 2 (commencing with Section 18501), 4
(commencing with Section 19001), 5 (commencing with Section 19201),
and 6 (commencing with Section 19301) of Part 10.2 shall apply, as if
the amount in controversy was a tax, unless the context indicates
otherwise. For the purposes of Chapter 7 (commencing with Section
19501) of Part 10.2 (relating to disclosure of information), a claim
filed pursuant to this part shall be deemed a tax return and
disclosure of information set forth therein is prohibited unless
required for administrative purposes by the Franchise Tax Board or
the Controller.

20645.1. If the Controller determines that postponement has been
erroneously granted under this part, or if a claimant is aggrieved by
the denial in whole or in part for postponement, the claimant shall
have the right to appeal to the Controller or his designee under the
appeal procedures established by the Controller's office. For the
purpose of this section, disclosure of information relating to an
appeal by a claimant is prohibited unless required for administrative
purposes by the Controller.

20645.5. If a postponement claim under Chapter 2 (commencing with
Section 20581), Chapter 3.3 (commencing with Section 20639), or
Chapter 3.5 (commencing with Section 20640) is filed timely but
before delinquency date of the first or second installment of
property taxes, then any delinquent penalties and interest for such
fiscal year shall be canceled unless the failure to perfect the claim
was due to willful neglect on the part of the claimant or
representative. In the event of such willful neglect, the
certificates of eligibility for such fiscal year can be used to pay
delinquent taxes only if accompanied by sufficient amounts to pay the
delinquent interest and penalties.

20645.6. If the Controller denies a postponement claim under
Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with
Section 20625), Chapter 3.3 (commencing with Section 20639), or
Chapter 3.5 (commencing with Section 20640), and such denial is
reversed after appeal pursuant to Section 20645.1, the Controller
shall issue a warrant to the claimant, if the taxes for the fiscal
year have been paid, for the amount of such taxes. If the taxes for
the fiscal year are delinquent, any resulting penalties or interest
shall be canceled.

20645.7. (a) In addition to the criminal penalty provided by
Section 20645.9, any tax preparer who endorses or otherwise
negotiates (directly or through an agent) any warrant made with
respect to assistance claimed under this part which is issued to a
claimant (other than the tax preparer) shall pay a penalty of two
hundred fifty dollars ($250) with respect to each such warrant. The
preceding sentence does not apply with respect to the deposit by a
bank (as defined by Section 581 of the Internal Revenue Code) of the
full amount of the warrant in the claimant's account in that bank for
the benefit of the claimant.
(b) For purposes of subdivision (a), "tax preparer" means any
person who prepares for compensation, or who employs one or more
persons to prepare for compensation, any claim for assistance under
this part. For purposes of the preceding sentence, the preparation of
a substantial portion of such a claim shall be treated as if it were
the preparation of the claim.
A person shall not be a "tax preparer" merely because the person
does any of the following:
(1) Furnishes typing, reproducing, or other mechanical assistance.
(2) Prepares as a fiduciary a claim for assistance for any person.
(c) This section does not apply where the tax preparer has
advanced the taxpayer an amount of money equal to or greater than the
amount of the taxpayer's tax refund.

20645.9. Any tax preparer, as defined in subdivision (b) of Section
20645.7, who endorses or otherwise negotiates (directly or through
an agent) any warrant made with respect to assistance claimed under
this part which is issued to a claimant (other than the tax preparer)
shall, in addition to other penalties provided by law, be guilty of
a misdemeanor, and upon conviction thereof, shall be fined not more
than one thousand dollars ($1,000) or imprisoned not more than one
year, or both, together with the costs of prosecution.
This section shall not apply where the tax preparer has advanced
the taxpayer an amount of money equal to or greater than the amount
of the taxpayer's tax refund.

20646. Unless otherwise specifically provided, the provisions of
any law effecting changes in this part shall be applied with respect
to claims filed for property tax assistance for fiscal years
beginning after enactment.